The Executive Officer in charge has prepared and implemented adequate administrative and accounting procedures for the preparation of the annual report and consolidated annual report, as well as any other finance-related communication.
The Executive Officer, together with the Chief Executive Officer, also certified by a special report attached to the financial statements, the consolidated financial statements and the half-yearly financial report:
- the adequacy and effective application of the administrative and accounting procedures indicated above during the period to which these accounting records refer;
- the conformity of the content of this documentation with international accounting standards endorsed by the European Union pursuant to European Parliament and Council Regulation no. 1606/2002/EC of 19 July 2002;
- the correspondence of the documents with the results of the books and accounting records and their suitability to provide a truthful and correct representation of the economic and financial standing of the Company and of the group of companies included in the consolidation;
- that the directors’ report on the separate financial statements and consolidated financial statements contains a reliable analysis of the performance and results of operations, as well as the situation of the Company and the group of companies included in the consolidation, together with a description of the main risks and uncertainties to which the latter are exposed;
- that the interim management report included in the half-year financial report contains a reliable analysis of the information referred to in paragraph 4 of art. 154-ter of the Consolidated Law on Finance.